HS 845921 Other drilling machines
Quick Answer: Other drilling machines imported under HS 845921 enter the UK at 2.00%, the EU at 2.70%, and the US at 4.2% (MFN). This classification covers drilling machines, not specifically designed for working metal, wood, or plastics, that are capable of drilling holes. This includes machines that can perform other operations like boring or reaming, provided drilling is their primary function. Importers should note the significant variations in US duty rates, with many preferential trade agreements offering duty-free entry. CustomTariffs aggregates this data, highlighting the importance of verifying specific country of origin and applicable trade agreements for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459210000 | 2.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459210000 | 2.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 8459210040 | — | — | ["No."] |
| 84592100 | 4.2% | Free (17 programs) | — |
| 8459210080 | — | — | ["No."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 8459.21?
Imports of Other drilling machines may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 845921 cover?
This subheading covers other drilling machines, not specified elsewhere in heading 8459, designed for working metal, wood, or other materials by drilling. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this includes machines that produce cylindrical holes. Examples include single-purpose drilling machines and certain multi-purpose machines where drilling is the primary function, excluding those specifically classified under 8459.29.
What falls outside HS 845921?
The following products are excluded from HS 845921: drilling machines that are part of a larger machine tool (e.g., milling machines with a drilling function classified under 8457), portable electric drills (classified under 8467), machines for boring or reaming (classified under 8459.10), and machines for drilling printed circuits (often classified under 8472 or 8486). Machines primarily designed for boring, reaming, or tapping, even if they can drill, are also excluded.
What are common classification mistakes for HS 845921?
A common error is misclassifying multi-purpose machine tools where drilling is a secondary function. According to General Interpretative Rule 3(c) of the Harmonized System, when goods are classifiable by reference to the material or substance which gives them their essential character, or by virtue of the function they perform, the heading providing the most specific description shall be preferred. Importers may also incorrectly classify portable drilling equipment under this heading instead of 8467.
How should importers classify products under HS 845921?
The correct procedure for classifying products under HS 845921 involves a thorough examination of the machine's primary function and design. Importers and customs brokers must consult the official WCO Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or UK Trade Tariff. Key considerations include whether the machine is designed for drilling, its portability, and if it's a component of a more complex machine tool.
How is the duty calculated for products under HS 845921?
A "XYZ Brand Vertical Drilling Machine" with a declared customs value of $5,000 USD would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: 5.0% × $5,000 USD = $250.00. This rate applies to goods from countries not benefiting from preferential trade agreements.
Which trade agreements reduce duties for HS 845921?
Several free trade agreements may reduce the applicable duty rate for HS 845921, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible products from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A is typically required, depending on the origin country and the specific tariff schedule.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 8459.21, covering 'Other drilling machines'?
The Most Favored Nation (MFN) duty rate for HS code 8459.21 can vary significantly by country. For example, the United States applies a 2.00% MFN duty rate. The European Union's TARIC system may have different rates depending on the specific machine and origin, often ranging around 2.70% to 4.2% ad valorem. The UK Trade Tariff also lists specific rates. It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your shipment.
How is the duty calculated for a drilling machine classified under HS 8459.21?
Duty is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For instance, if a drilling machine classified under HS 8459.21 has a customs value of $10,000 and the applicable duty rate is 2.00%, the import duty would be $10,000 \times 0.02 = $200. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the calculation basis with the importing country's customs authority.
What are the key classification criteria to ensure a drilling machine is correctly classified under HS 8459.21?
HS code 8459.21 falls under heading 8459, 'Machine tools for working metal, other than lathes, including in-line transfer machines, for drilling, boring, milling, thread or screw cutting, by removing metal, by laser or other light beam, by chemical, electrochemical or electron beam processes.' Specifically, 8459.21 covers 'Other drilling machines.' This means the machine must be designed for drilling (creating holes) and not primarily for other operations like milling or boring, unless drilling is its principal function. Machines that perform multiple operations where drilling is the dominant function may still be classified here. Machines primarily for boring or milling would fall under different subheadings. Consult the Explanatory Notes to the Harmonized System for detailed guidance.
Which trade agreements commonly offer preferential duty rates for HS code 8459.21, and what documentation is typically required?
Many trade agreements can provide preferential duty rates, often listed as 'Free' or at a reduced percentage for specific partner countries. For example, the USITC tariff schedule indicates 'Free (A, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)' which refers to preferential rates under various Free Trade Agreements (FTAs) such as CAFTA-DR (D), USMCA (formerly NAFTA - P), Korea-US FTA (KR), etc. To claim preferential treatment, importers typically need a Certificate of Origin (COO) or a declaration of origin from the exporter, demonstrating that the goods meet the rules of origin stipulated in the relevant trade agreement. This documentation must be provided at the time of import.
Are there any specific documentation requirements beyond a Certificate of Origin for importing drilling machines under HS 8459.21?
Beyond a Certificate of Origin for preferential duty claims, standard import documentation is usually required. This includes a commercial invoice detailing the sale, a packing list specifying the contents of each package, and a bill of lading or air waybill for transportation. Depending on the importing country and the specific type of drilling machine, additional documentation might be necessary, such as safety certifications, technical specifications, or import licenses. It is advisable to consult the importing country's customs regulations or work with a customs broker to ensure all necessary paperwork is in order.